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PA Department of the Auditor General

Published September 11, 2025

About This Audit

The report details the independent auditor’s examination of Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Sadsbury, covering the period from January 1, 2022, to December 31, 2024. The audit ensures compliance with criteria set by the Pennsylvania Department of Transportation’s regulations, specifically their Publication 9, under the Liquid Fuels Tax Municipal Allocation Law. The audit confirms that the reports are fairly presented and comply with the Department’s standards. The Liquid Fuels Tax Fund allocates state-generated fuel tax revenues to municipalities for road maintenance, with allocations being based on local road mileage and population proportions. The auditor expresses confidence in the evidence obtained, which supports their opinion on the MS-965 forms. The document outlines guidelines for municipalities to report and manage funds, maintain ethical standards, and resolve any discrepancies to continue receiving allocations. In conclusion, the report confirms that the forms align with the required presentation standards. This is an automated summary. Please rely on the contents included in the released audit report.

Pennsylvania Department
of the Auditor General